The adoption of Integrated Reporting (IR) is intricately tied to the corporate governance characteristics of a firm, reflecting the commitment of organizations to transparent, comprehensive, and sustainable reporting. Board composition, a cornerstone of effective governance, plays a pivotal role. A board with a substantial representation of independent directors tends to foster transparency and accountability, aligning well with the principles of IR. The diversity of the board, including gender diversity, is increasingly recognized as a catalyst for innovative thinking and a broader consideration of non-financial factors, which are central to IR.
Author(s) Details:
Vickneswaran Anojan,
Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka.
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